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Section 173 - Central Goods and Services Tax Act, 2017
The Central Goods and Services Tax Act, 2017
173. Amendment of Act 32 of 1994.-
Save as otherwise provided in this Act, Chapter V of the Finance Act, 1994 shall be omitted.
Related Sections
- Section 74: Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful-misstatement or suppression of facts
- Section 134: Cognizance of offences
- Section 98: Procedure on receipt of application
- Section 163: Levy of fee
- Section 160: Assessment proceedings, etc., not to be invalid on certain grounds
Related Acts
* Only for reference.